cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Abu Bakar
Contact Email
stie.jb@hotmail.com
Phone
+6282343555567
Journal Mail Official
stie.jb@hotmail.com
Editorial Address
Kampus STIE Jambatan Bulan, Jl. Hasanuddin, Kelurahan Pasar Sentral Timika, Kabupaten Mimika - Papua
Location
Kab. mimika,
P a p u a
INDONESIA
JURNAL ULET (Utility, Earning and Tax)
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 25797336     EISSN : 26220504     DOI : https://doi.org/10.52421/
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL ULET (Utility, Earning and Tax) menerbitkan artikel-artikel ilmiah dalam bidang Keuangan dan Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 62 Documents
 2   3   4   5   6 
ANALISIS POTENSI KEBANGKRUTAN PADA PERUSAHAAN PENERBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sylvester Sesa Langoday; Muh. Sabir
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.51 KB)

Abstract

Generally,bankruptcy is interpreted as a failure of the company in carrying out operations to achieve the goals. The purpose of this study was to determine the bankruptcy potential and comparison of bankruptcy potential between PT Airasia Indonesia Tbk and PT Indonesia Transport and Infrastructure Tbk.The type of data used in this study is quantitative data and qualitative data. Technique to collect the data is documentation.The analytical tool used is Altman Z-Scoreanalysis, Springate Score analysis and Zmijewski Scoreanalysis. The results from this study showed that:(1) Both of companies, PT Airasia Indonesia Tbk and PT Indonesia Transport and Infrastructure Tbk, are in the bankruptcy potential zone. (2) PT Airasia Indonesia Tbk has more potential for bankruptcy than PT Indonesia Transport and Infrastructure Tbk
EFEKTIVITAS PENGELOLAAN PIUTANG DAGANG CV MAKMUR SEJAHTERA Yulius Vandrio Ambut; Ignasius Narew
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.424 KB)

Abstract

One of the sales systems used by companies is a sales system with credit. The level of sales volume will have a direct impact on increasing the amount of receivables. If receiving receivables is not followed by good insurance management, receivables that are expected to end with receipts are feared to turn into uncollectible receivables. Uncollectible receivables will result in the profits expected by the company. The purpose of this study is to plan the management of receivables. Data were analyzed using receivable turnover ratio, days sales outstanding, total asset turnover, Return On Assets. The results showed that the management of trade receivables at CV Makmur Sejahtera was not effective yet.
ANALISIS PENILAIAN KINERJA KEUANGAN PADA KEDAI PLANEL Uvi Alfianzyah; Yahya Nusa
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.773 KB)

Abstract

The purpose of this study is to know the financial performance of the kedai Planel in fulfilling all its obligations and its ability to generate profits. The research method used is descriptive method. Data collection in this research was carried out using observation, interview, and documentation techniques. Measurement of the liquidity level of Planel cafe used current ratio and cash ratio, for the level of solvency used Debt to total assets ratio and Debt to Equity Ratio, and then for measuring the level of profitability used Net Profit Margin, Return On Assets and Return On Equity. The results showed that the financial performance of Planel cafe based on the level of liquidity was classified as good, the level of solvency was very good and the level of profitability was quite good.
ANALISIS MANAJEMEN PERSEDIAAN PADA CV FOKUS USAHA Aprilia Tangkelayuk; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.25 KB)

Abstract

This study aims to determine the optimal number of orders each time and the point of reordering Semen Tonasa 50 kg and Zinc 0.20 mm which should be done by CV Fokus Usaha. The method used is descriptive. The analytical instrument used is the Economic Order Quantity (EOQ) and Reorder Point (ROP) analysis. The results showed that: (1) The optimal order quantity for Semen Tonasa 50 kg is 428 sacks and for Zinc 0.20 mm is 8,311 pieces. (2) The reorder point can be made when the supply of Semen Tonasa 50 kg remains 70 sacks and Zinc 0.20 mm remains 2,805 pieces
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PABRIK ROTI DWI JAYA Sufyanti Waruwu; Longginus Gelatan
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.541 KB)

Abstract

This study aims to analyze and calculate the cost of production of various flavors of sweet bread and determine the selling price for each production unit based on the mark up desired by the Dwi Jaya Bread Factory by using the full costing method and variable costing. This research is a descriptive study with data collection techniques using interview and documentation techniques. The results showed that there were differences in the results of the calculation of the cost of goods manufactured and the selling price between the variable costing and full costing methods. The cost of production generated by the variable costing method is IDR 1,146,940,000 with a selling price of IDR 1,300. Meanwhile, the cost of production generated by the full costing method is IDR 1.261.115.916 with a selling price of IDR 1,445.
ANALISIS PENGARUH MODAL KERJA TERHADAP KEMAMPULABAAN PADA TOKO MAZAYYA Nur Fatma; Ahmad Tomu
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.708 KB)

Abstract

To achieve the company’s goal, namely increasing firm value by maximizing profitability, there are various factors that affect the level of profitability. Therefore, this study aims to determine the effect value of cash turnover, accounts receivable turnover and inventory turnover on profitability at Mazayya’s Store during 2015-2018.This study uses an associative method to describe the influence relationship between variables with multiple linear regression analysis instruments. The research data were collected using observation, interview, and documentation techniques. The results showed that the variable cash turnover and accounts receivable turnover did not have a significant effect on profitability at Mazayya's Stores, while the inventory turnover variables had a significant effect on profitability at Mazayya's Stores.
ANALISIS STRATEGI PENGENDALIAN BIAYA OPERASIONAL DI GRAND MOZZA HOTEL TIMIKA (STUDI KASUS STANDARISASI BIAYA OPERASIONAL Helviyan Mahendra; Muh. Sabir
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.905 KB)

Abstract

This study aims to determine the existence of deviations from the budget towards the realization of operational costs at the Grand Mozza Timika Hotel. The method used in this research is descriptive method, which aims to collect budget and realization data in a period that has been completed. Data collection tools used in this research were interview and documentation methods, with data analysis instruments namely analysis of variance (difference) budget against realization. The results of this study indicate that the operational cost budget at each department of the Grand Mozza Timika Hotel produces a favorable and unfavorable difference. However, the overall total operational cost of Hotel Grand Mozza Timika in a period of 1 year shows a favorable difference. It can be proven that the budgeted cost is Rp10,180,676,012 and the realized cost is Rp. 8,086,809,702 has a cost variance of Rp. 2,093,866,311 with a value of 21%, which is very efficient. This means that the cost control strategy for the preparation of the Grand Mozza Timika Hotel operational cost budget has been running but has not functioned properly
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA HOTEL BANNE HARITAGE Daniel Nemba Dambe; Hima Sukmawati
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.266 KB)

Abstract

The purpose of this study was to determine the level of financial performance of the Banne Haritage Hotel. The research method used is descriptive method using data from 2016 to 2018. The analytical tools used are liquidity ratios, namely Current ratio and Quick ratio, Solvency, namely Liabilities to capital and Liabilities to assets, and Profitability, namely ROI and ROE. The results showed that the financial performance of Banne Haritage Hotel was good in terms of the current liquidity ratio of 1.93 (2016) and 9.02 (2018), the Quick ratio of 1.68 (2016) and 8.49 (2018). The company's solvency is also classified as both the ratio of liabilities to assets of 0.39 (2016) and 0.28 (2018), Liabilities to capital of 0.04 (2016) and 0.027 (2018). The company's profitability is also classified as good with ROI of 0.18 (2016) and 0.20 (2018).
PENGUKURAN KINERJA MENGGUNAKAN RASIO KEUANGAN PADA PT POS INDONESIA (PERSERO) CABANG PAREPARE Indrayani Indrayani
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.486 KB)

Abstract

Performance measurement plays an important role in the survival of a company in the business world, because performance measurement becomes a qualification material to determine the efficiency and effectiveness of implementing a predetermined business strategy. Performance measurement can detect the strengths and weaknesses that are still present in the company. The purpose of this study was to determine the financial performance of PT Pos Indonesia (Persero) Cabang Parepare in terms of financial ratios. The method used in measuring financial performance is the method of financial ratios consisting of liquidity ratios, solvency ratios, and profitability ratios. The results of measuring the performance of PT Pos Indonesia (Persero) Cabang Parepare using financial ratios on average obtained by 148% so it can be said that the financial performance at PT Pos Indonesia (Persero) Cabang Parepare "Healthy when viewed from the performance standards of BUMN.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) PADA TOKO ANNISA mirce kakanga; Ahmad Tomu
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.863 KB)

Abstract

This study aims to determine financial performance with the Economic Value Added (EVA) method at Annisa’s Store during 2019. The research method used is descriptive method. This study uses quantitative data obtained from Annisa’s Store which is then analyzed using the Economic Value Added (EVA) method. The indicators of EVA methods in measuring store financial performance include Net Operating Profit After Tax (NOPAT), Invested Capital, Weight Average Cost Of Capital (WACC), and Capital Charges. The results showed that the financial performance of the January - June period was negative, meaning that during this period the company had not been able to create added value, this was because the NOPAT value obtained was smaller than the Capital Charges. However, in the July - December period it has increased so that it has positive value, meaning that the company is able to create added value.

Page 4 of 7 | Total Record : 62

 2   3   4   5   6 

Filter by Year

2018 2023


Reset
Filter By Issues
All Issue Vol 7 No 2 (2023): JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax) Vol 5 No 2 (2021): JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax) Vol 3 No 2 (2019): JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): JURNAL ULET (Utility, Earning and Tax) Vol 1 No 2 (2017): JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): JURNAL ULET (Utility, Earning and Tax) More Issue